How to ensure UK inheritance law applies to estate in France with children from previous marriages

Due to children from previous marriages we want UK inheritance law to apply. Our situation is as follows: second marriage, prior spouses deceased, children from prior marriages and none from current marriage. Fixed property owned jointly in UK and France. Broadly our will states that:

1. The surviving spouse inherits

2. When the survivor dies assets shared between four children (two each from former marriages) with small bequests to grandchildren.

What can we do to ensure that our will is dealt with in terms of UK inheritance law regardless of any French law, and regardless of Brexit or otherwise?

The UK’s departure from the EU does not have any impact on a person’s ability to choose the law of their nationality to apply to the devolution of their estate in Europe, which is possible under the terms of the EU Succession Regulation.

However this regulation will not affect how inheritance tax is applied. French inheritance tax is much higher on anything inherited by stepchildren than what a deceased person’s natural children inherit. 

This means that while it is possible for the first of you two to die to leave his or her estate to the surviving spouse, the children of the first to die would be subjected to much higher rates of tax (60%) if they inherit on the death of the surviving spouse. There may be ways to accommodate or compensate for such circumstances and detailed expert advice should be sought.